1.audit 审计 C(EYM$
2.attestation 鉴证 +8Of-ZUx
3.credibility 可信赖程度 IRlN++I!
4.audit of financial statements 财务报表审计 1P(%9
5.agreed-upon procedures 执行商定程序 wCV>F-
6.high levels of assurance 高水平保证 #DQX<:u
7.compilation 编制 Fl B, (Cm
8.reliability 可靠性 ,DexJ1
9.relevance 相关性 A
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10.professional skepticism 职业谨慎 yB0jL:|a
11.objectivity 客观性 nu;}S!
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12. professional competence 专业胜任能力 0q:(-z\S4
13.Senior/CPA-in-charge 项目经理 >{j,+$%kp
14.audit engagement letter 业务约定书 ~!8%_J _
15.recurring audit 连续审计 Tg3:VD
16.the client 委托人 Aqa6R+c
17.change CPA 更换注册会计师 j5PaSk&o=
18.the existing CPA 现任注册会计师 xIS\4]F?r
19.the successor CPA 后任注册会计师 Ix*BI9E
20.the preceding CPA前任注册会计师 V<7R_}^_7
21.issue the audit report 出具审计报告 o}WB(WsG
22.expert 专家 T[i7C3QS
23.the board of directors 董事会 aSn0o_4bD
24.knowledge of the entity‘ s business 了解被审计单位情况 :hC
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25.assess material misstatement risks评估重大错报风险 @`w'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )$ ofl%+
27.a general knowledge of —— 初步了解―――的情况 Py|H?
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28.a more knowledge of—— 进一步了解的情况 {D;Xa`:O
29.the prior year‘s working papers 以前年度工作底稿 g2
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30.minutes of meeting 会议纪要 ML=hKwCA
31.business risks 经营风险 KU1+<OCh
32.appropriateness 适当性 zkjPLeX
33.accounting estimate 会计估计 @J~lV\
34.management representations 管理层声明 ]NaMZ
35.going concern assumption 持续经营假设 l@,); w=_P
36.audit plan 审计计划 )m|X;eEo
37.significant audit areas 重点审计领域 xDPQG`6
38.error 错误 u~'m7
39.fraud舞弊 &,W_#l{
40.modified or additional procedures 修改或追加审计程序 "\VW.S
41.misappropriation of assets 侵占资产 9F2P(aS
42.transactions without substance 虚假交易 ddUjs8VvJ
43.unusual pressures 异常压力 pieU|?fQ
44.the suspected noncompliance 涉嫌存在违法行为 K!IF?iell
45.materialiy 重要性 B'G*y2UnG
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 vDu0
48.an acceptably low level 可接受水平 B6tcKh9d,
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 L eG7x7n
50.misstatements or omissions 错报或漏报 '_q: vj
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51.aggregate 总计 zznPD%#Sc
52.subsequent events 期后事项 ^>,<*p
53.adjust the financial statements 调整财务报表 .nj?;).
54.perform additional audit procedures 实施追加的审计程序 Fpj6Atk
55.audit risk 审计风险 ATYQ6E[{MV
56.detection risk 检查风险 D%c7JK
57.inappropriate audit opinion 不适当的审计意见 ,omp F$%
58.material misstatement 重大的错报 6MLN>)t
59.tolerable misstatement 可容忍错报 w5dIk]T
60.the acceptable level of detection risk 可接受的检查风险